
	March 31, 2026		December 31, 2025
Accrued revenue share	$	18,156	$	20,865
Accrued payroll and related benefits	8,358		7,552
Accrued marketing expenses	1,361		859
Shared-based compensation liability	424		13,408
Other current liabilities	4,979		3,593
Accrued expenses and other current liabilities	$	33,278	$	46,277

During the 2024 Performance Period, the CouponFollow business achieved all performance conditions such that the entire performance-based portion of the award vested or was expected to vest. Accordingly, we recognized a current share-based compensation liability of $17.8 million within accrued expenses and other current liabilities as of December 31, 2024, of which $7.8 million was paid in cash in February 2025.

During the 2025 Performance Period, we recognized $3.5 million in shared-based compensation liability expense within accrued expenses and other current liabilities for the performance-based portion of the award that vested on December 31, 2025. The total amount recognized under the CouponFollow Incentive Plan representing performance-based conditions was $21.3 million, of which $2.5 million is a discretionary bonus. The carrying amount of the share-based liabilities approximates its fair value, determined using Level 3 fair value inputs.

In the first quarter of 2026, we paid $10.9 million and $2.1 million in cash for the last performance-based portion of the award and the discretionary bonus, respectively. The remaining $0.4 million discretionary bonus will be settled at management's discretion.